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of <h1>CGST Refund Claim Upheld: Dealer Wins Right to Transitional Credit Under Section 54(12)</h1> <h3>M/s Ahluwalia Contractors India Versus The Union of India through its Secretary and Commissioner, The Central Goods and Service Tax New Delhi, The Chief Commissioner, The State of Bihar through the Seretary cum-Commissioner, Joint Commissioner of State Tax, Deputy Commissioner of State Tax (SGST), Assistant Commissioner of State Tax (SGST), The Additional Commissioner Patna</h3> M/s Ahluwalia Contractors India Versus The Union of India through its Secretary and Commissioner, The Central Goods and Service Tax New Delhi, The Chief ... The High Court of Patna ruled in favor of the petitioner regarding the withholding of a refund amount under the CGST Act. The petitioner, a registered dealer, sought transitional credit under the CGST Act, which was initially disallowed but later allowed on remand. The court held that the withheld amount must be refunded to the petitioner along with interest, as per Section 54(12) of the CGST Act. The court rejected the respondent's argument that a separate refund application was required, stating that the refund was unrelated to the input tax claimed for transitional credit. The court ordered the refund to be disbursed within one month from the date of the judgment.
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